Whitehall Township commissioners got an earful last night from business people and residents concerned about the effect of a proposed amusement tax.

If approved next Monday, the 10 percent amusement tax will be levied on businesses that provide entertainment. Schools, nonprofit groups and movie theaters would be exempt.

Jeff Koze, owner of Jordan Lanes on Jordan Parkway, told commissioners at the work session that the tax would result in fewer customers and less revenue to the township because of decreased business privilege tax revenue.

Also, surrounding businesses, such as restaurants, grocery stores and the malls, will lose customers who go elsewhere for cheaper entertainment and end up eating or shopping there, he said.

Koze said new businesses would be unlikely to locate in Whitehall and existing ones would be unlikely to invest in expansions. "With this tax hanging over our head, there's no way I can justify an investment in Whitehall Township. It's too risky," Koze said.

Township Executive Glenn Solt said, "We're not alone among communities that have an amusement tax. (Business owners) all swore they would be going out of business and they're doing quite well."

Steve Camarano, owner of Lehigh Valley Ice Arena, asked whether skating lessons and league ice rental would be taxed. Commissioners said they were unsure, because some exercise activities are exempt.

"There are too many unanswered questions," Camarano said.

Koze said the price of the tax would be felt mostly by children and teen-agers. "We care for these kids. Raise our taxes and they are going to go to Allentown or Bethlehem. I wonder what kind of fun they are going to find there," he asked.

Camarano agreed, noting that 75 percent of his customers are children.

"Recreation is limited as it is," said resident Laura Van Ry, a single mother with four children. "You're taking away from my children."

Commissioner Linda Snyder questioned the fairness of taxing the small number of businesses, many of which already pay the township a licensing fee for machines such as video games and pinball machines. The license costs $100 per machine per year. She questioned whether the township would be double dipping -- charging a business twice for the same thing.

Solt said it would not be double-dipping because while the license is a charge for the machines, the tax would be on admissions and related fees. For example, at Discovery Zone, the township would tax the admission but not the cost of tokens for machines.

"Is it fair to take six or eight businesses and put that tax on them? That's my key issue -- fairness," Snyder said. "If it were every business in Whitehall Township, then I could see it."